TMI BlogDocument Identification Number (DIN) up dates for brain storming and gaining further knowledge and experience from learned other authors and readers .X X X X Extracts X X X X X X X X Extracts X X X X ..... Document Identification Number (DIN) up dates for brain storming and gaining further knowledge and experience from learned other authors and readers . - By: - DEV KUMAR KOTHARI - Other Topics - Dated:- 2-1-2024 - Document Identification Number (DIN) up dates for brain storming and gaining further knowledge and experience from learned other authors and readers . Earlier Articles on this website: Searched with DIN DOCUMENT IDENTIFICATION NO. income tax VALIDITY OF ASSESSMENT ORDER IN THE ABSENCE OF DOCUMENT IDENTIFICATION NUMBER Dated:- October 9, 2023 By: - Mr. M. GOVINDARAJAN Document Identification number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (DIN) and earlier computer generated numbers . Circular no. 19 of 2019 dated 14.08.2019 should be applicable to earlier notices , orders etc. Dated:- June 5, 2023 By: - DEV KUMAR KOTHARI Non-mentioning of DIN will invalidate the revision order for violation of procedure as per CBDT s Circular Dated:- December 22, 2022 By: - CA Bimal Jain E-proceeding- difficult to find out documents (notice, letter and order) issued by ITD suggestion- document should be fully attached and made available in my account and through email. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- January 9, 2020 By: - CA DEV KUMAR KOTHARI TAX ADMINISTRATION- TRANSPARANCY DOCUMENT IDENTIFICATION NUMBER {DIN} - CBDT CIRCULAR, just before Independence day. Dated:- August 17, 2019 By: - CA DEV KUMAR KOTHARI Under GST laws, various searches with DIN did not find many direct articles on DIN a recent one is DOCUMENT IDENTIFICATION NUMBER UNDER GST LAWS Dated:- September 1, 2022 By: - Mr. M. GOVINDARAJAN Searches resulted in many other articles on other subjects in which reference of DIN w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill be found. Nature of articles and request to other lerned authors : From the above list it can be observed that author has , from beganing of DIN era made attempt to highlight importance of DIN and discussed with procedural aspects and difficulties. And also likely results in case search of DIN is not found or fails in search of document for authentication. It was also pointed out that authentication result , even in case of document is found as issued by tax authority , the result is not clear and certain in absence of relevant details. Articles by other learned authors started after some judgments. Other learned authors are also requested to share their independent views on any matter of importance, even if there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no judgment so far. This is important: a. for understanding of new provisions by author b. for readers- by reading, discussion in various forums for clarification and better understanding of new provisions and to find factors of risks and benefits in new provisions. b. for author and readers both for personal skill development of author. Merely reproducing provisions , judgments, circulars, notification etc. without some analysis, observation and authors own input about what is in his mind which he can share, is not good and it does not provide platform for good reading to learn. In fact author can pose some questions for feed back from readers to improve understanding of the subject matter. Many ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articles are lacking such inputs and therefore, there can be lack of interest of reading and writing by readers , as happened with author himself during past few months. Recent order of ITAT: GAJENDRA SINGH, C/O PRAVEEN K. AGARWAL ASSOCIATES VERSUS DCIT, CC, GHAZIABAD AND (VICE-VERSA) [2023 (12) TMI 1200 - ITAT DELHI ] On cursory reading of the above judgment author found that honorable tribunal has undertaken exercise of in-depth study on fundamental aspects not only with reference ot provisions for DIN but other fundamental rules laid down earlier, many long ago in form of judgments like: Navnit Lal C. Javeri Versus KK. Sen, Appellate Assistant Commissioner Of Income-Tax, Bombay - 1964 (10) TMI 16 - Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt Commissioner of Income-Tax, West Bengal I Versus Vegetable Products Limited - 1973 (1) TMI 1 - Supreme Court Ellerman Lines Limited Versus Commissioner of Income-Tax, West Bengal I - 1971 (10) TMI 7 - Supreme Court KP Varghese Versus Income-Tax Officer, Ernakulam, And Another - 1981 (9) TMI 1 - Supreme Court Honorable tribunal has discussed relevant portions and applied the same and allowed appeal on one of fundamental aspect that is absence of DIN and related procedure in suitable manner. Besides many judgments of High Courts on fundamentals and recent order of Tribunal about DIN in case of Abhimanyu Chaturvedi, Mallika Chaturvedi, Alka Chaturvedi Versus Deputy Commissioner of Income Tax, Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circle-I, Noida - 2023 (8) TMI 378 - ITAT DELHI . In this judgment many other judgments including directly about DIN have been discussed. While writing earlier articles, author has also kept in mind such fundamentals, although it was not considered to mention such judgments because learned readers of this website also know very well such fundamentals. Now it is noticed that some of issues raised by author has found acceptance in recent judgments about DIN . Many fundamental aspects as pointed out in earlier articles are good to take support for claims and hopefully the same will be found acceptable. Updates, learning and major conclusions: Specified document issued by department must bear a valid DIN specific to the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocument. Document must find authentication. As per author, authentication report must state details of issuer officer and addressee to whom document is address and sent . A mere statement that document has been issued by a tax officer is really not authentication. In absence of DIN prompt action should be found for recording reasons for not mentioning DIN and steps leading to allotment of DIN and its communication to the addressee. Tax professionals and tax payers must be prompt to examine these aspects, in relation to all documents received from department without bothering whether it is an exempted one. Because tax payers stand must be the any communication received must be valid and authenticated. Verify for authentication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of DIN and related document and take note of the same .In case client want this to be done by professional, there must be charge of fees and professional must have suitable person to do the same. If professional is not equipped for the same and in not interested, it must be conveyed to client to make alternate arrangement. Tax payer must exercise its rights to receive proper documents as soon as the document is issued or within reasonable time . Claim should be made not to accept excuses like there is no time limit to serve document, time limit is only for issuing. If document is served belatedly long delay of say more than three working days in case of email and posting on website and more than 7 working days in case of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ost and hand delivery. In case of excessive delay, propriety of document is doubtful. - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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